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1979 (10) TMI 6 - HC - Income TaxExtract: .......based upon insufficient evidence. We are unable to hold that the conclusion arrived at by the Tribunal is based on no evidence. No question of law arises out of the order of the Tribunal and as such we find no reason to ask the Tribunal to state the case. The application for reference is, therefore, dismissed. The parties will bear their own costs.
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